Special agreement for repatriated spanish emigrants and their children

In order to sign this agreement, the following requirements must be met:

• Having worked in a foreign country and returned to Spain.
• Holding Spanish nationality at the time of return to Spain.
• Not being obligatorily included within any public social protection scheme in Spain.
• Being over 16 years of age.
• Having a Social Security Number.

No contribution period is required prior to applying for the special agreement.

Children of migrant workers may also subscribe to this special agreement.

In order to subscribe to this special agreement, it is not required that the country has signed a social security agreement or convention with Spain.

The application for this special agreement must be submitted at the time of return to Spanish territory.

The application for subscription can be submitted by any of the means indicated in the section "Registration, deregistration or change of data of the special agreement" in the section "Special Agreement Procedures and Formalities".

Person responsible for the obligation to contribute

The person responsible for paying the tax is the one generally established for the ordinary special agreement.

Contribution basis:

The monthly contribution basis is the minimum contribution basis established at any given time in the Social Security General Scheme.

Determination of the payment due

The calculation of the amount to be paid by the subscriber to this special agreement is that established in general for the ordinary special agreement. The reduction coefficient is 0.77.

Deadline for payment:

The deadline for making the payment is the calendar month following the month to which it refers.

Method of payment:

The method of payment for this special agreement is by direct debit.

Increase in the Contribution Basis after the special agreement has been concluded

The increase in the contribution basis after the signing of this agreement is by the same percentage as the increase in the minimum basis of section 1 of the general contribution bases table of the Social Security Special Scheme for Self-Employed Workers. As long as this minimum basis is not higher than the minimum Contribution Basis for the Self-Employed Workers or Freelancers in force on 31 December 2022 (€960.60), the minimum Contribution Basis applicable will be the latter.

• Article 15 of Order TAS/2865/2003, of 18 October, which regulates the special agreement in the Social Security System.
• Royal Decree 996/86 of the Ministry of Labour and Social Security of 25 April 1986, regulating the subscription of the special agreement for emigrants and their children.
• In all matters not established in the previous paragraphs, the provisions of Chapter I of Order TAS/2865/2003 of 13 October on the regulation of the ordinary special agreement, shall apply.